GOPAL RAM,CHURU vs. ITO WD 1, CHURU, CHURU

ITA 252/JODH/2026Status: DisposedITAT Jodhpur31 August 2026AY 2016-175 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A) did not consider the assessee's notarized affidavit explaining the delay due to an incorrect email ID. The Tribunal set aside the matter to the AO to provide the assessee with another opportunity to be heard.

What were the facts?

The assessee failed to file a return of income despite significant cash deposits. The assessment was reopened, and an ex-parte order was passed due to non-participation. The appeal to the CIT(A) was delayed by 191 days, which the CIT(A) refused to condone.

What were the issues?

Whether the CIT(A) erred in refusing to condone the delay in filing the appeal without considering the assessee's explanation and affidavit, and whether the ex-parte assessment order was passed without adequate opportunity.

Which sections of the Income-tax Act were involved?

Section 147,Section 144B,Section 148,Section 142(1),Section 143(2),Section 69A,Section 271(1)(b),Section 271(1)(c),Section 271F,Section 115BBE,Section 234A,Section 234B,Section 234C

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘DB’ BENCH, JODHPUR

Before: Smt. Annapurna Gupta & Shri T.R. Senthil Kumar

For Appellant: Shri Sharwan Kumar Gupta, Adv
For Respondent: Ms. Prerna Choudhary, ACIT

PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- This appeal is filed by the assessee as against the appellate order dated 06.01.2026 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, refusing to condone the delay of 191 days in filing the appeal as against reassessment order passed u/s. 147 r.w.s 144B of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year 2016-17. 2 Page No Gopal Ram

2.

The brief facts of the case are that the assessee is an individual. The assessee has made cash deposit of R

The order continues below.

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